Held - ITC can be blocked by a Commissioner or an officer authorised by him in his behalf, not below the rank of an Assistant Commissioner, provide.....

Held - It is also important to note that in terms of Rule 86A(3) of the CGST Rules, the restrictions imposed under Rule 86A of the CGST Rules canno.....

Held - It is evident that the power under Rule 86A of the CGST Rules is exercised where the prescribed officer has reason to believe that credit of.....

Held - The principal issue involved in the present writ application is no longer res integra in view of the recent pronouncement of this Court in t.....

Held - The power under rule 86-A which in effect is the power to block ECL to the extent stated earlier is drastic in nature. It creates a disabili.....

Held - One of the primary conditions in order to invoke Rule 86A is that the Credit of input tax should be available in the electronic credit ledge.....